Problems of Qualification of Tax Crimes

Student: Bondarenko Maria

Educational Programme: Jurisprudence (Bachelor)

Year of Graduation: 2019

In the research, we investigated the problems of qualification of tax crimes. For this, the concept of “tax crimes”, the appearance and development of the institution of criminal responsibility for tax crimes in the Russian Federation, foreign legislation in this area were analyzed. In the study the judicial practice in the Russian courts, the composition of articles 198 and 199 of the Criminal Code of the Russian Federation, their main disadvantages was also explored. In conclusion, amendments to the Criminal Code of the Russian Federation and other acts were suggested. We believe that they can minimize the risks of unjustified criminal prosecution, contribute to the harmonization of law enforcement practices and the correct qualification of tax crimes.

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